Studi Literatur: Relevansi Diamond Fraud Theory Dalam Menilai Perilaku Fraud

Authors

  • Michael Revelin Ervan Septian Universitas 17 Agustus 1945 Surabaya
  • Tri Ratnawati Universitas 17 Agustus 1945 Surabaya

DOI:

https://doi.org/10.58192/profit.v3i1.1696

Keywords:

Diamond Fraud Theory, Fraud Behavior, Fraud

Abstract

The aim of this research is to determine the relevance of diamond fraud theory in assessing fraudulent behavior. This research is a qualitative descriptive study using literature. The results of this research indicate that diamond fraud theory is not relevant in assessing fraudulent behavior. At this time, the fraud hexagon theory is appropriate and relevant in assessing fraudulent behavior.

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Published

2023-12-18

How to Cite

Michael Revelin Ervan Septian, & Tri Ratnawati. (2023). Studi Literatur: Relevansi Diamond Fraud Theory Dalam Menilai Perilaku Fraud. Profit: Jurnal Manajemen, Bisnis Dan Akuntansi, 3(1), 236–248. https://doi.org/10.58192/profit.v3i1.1696